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CRIMES (TAXATION OFFENCES) ACT 1980 No. 156 of 1980 - SECT 10
Evidence
10. (1) In proceedings under this Act (including proceedings for the purpose
of obtaining an order under section 12), a certificate purporting to be signed
by the Commissioner, a Second Commissioner or a Deputy Commissioner and
stating that an amount of sales tax moneys is or was, or became, due and
payable by a company, or by a trustee, on a date specified in the certificate
is, subject to sub-section (2), conclusive evidence of the matters stated in
the certificate.
(2) Where-
(a) a certificate is given by the Commissioner, a Second Commissioner or a
Deputy Commissioner under sub-section (1) stating that an amount of
sales tax moneys is or was, or became, due and payable by a company or
by a trustee; and
(b) before the certificate was given, it was finally determined, or after
the certificate was given it is finally determined, for the purposes
of some one or other of the Sales Tax Assessment Acts, that the
sales tax moneys, or part of the sales tax moneys, to which the
certificate relates did not become payable by the company or trustee,
the certificate is of no effect, or ceases to have effect, as the case
requires, in so far as it would, apart from this sub-section, be
conclusive evidence that the sales tax moneys or the part of the
sales tax moneys, as the case may be, referred to in paragraph (b)
were or was, or became, due and payable by the company or trustee on
the date specified in the certificate.
(3) A reference in sub-sections (1) and (2), in relation to a company or
trustee, to sales tax moneys shall be read as a reference to sales tax moneys
in respect of which a notification (however described) has been given to the
company or trustee under some one or other of the Sales Tax Assessment Acts.
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